Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
N327370: The tariff classification of decorative wreaths from China
| HTS: 4602.19.6000; 9903.88.03, free + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Wickerwork.” |
| Item: Decorative door wreaths. The underlying circular wreath forms are fashioned from bundled dried vine. Sprays of the vine radiate outward from the sides of the form and are visible from the front and sides of the wreaths. The faces of the wreaths are decorated with fabric flowers and leaves, foam pumpkins, and, depending on which style, a few textile ribbons, corn husk-like material or sprays of foam berries. |
| Reason: The vines confer the essential character due to their dual role providing the underlying structure and providing decorative elements. |
| Ruling Date: Aug. 1, 2022 |
N326891: The tariff classification of a rigid paperboard box from China
| HTS: 4819.50.4040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: A six-sided, rectangular, one-piece, rigid paperboard box. The box has a flip-up, attached lid with magnetic closure and is printed with the logo and brand name. |
| Reason: N/A |
| Ruling Date: July 29, 2022 |
N327034: The tariff classification of casters from China
| HTS: 8431.39.0010, 9903.88.01, free + 25%, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.” |
| Items: Casters consisting of a mounting stem, a metal bracket, and a polypropylene wheel with rubber treads that measures 8 inches in diameter and 2 inches in width. Both part numbers have a 675-pound load capacity and are identical in construction, only differing in that part number 6193AC includes a brake mechanism. The casters are used when manufacturing steel roller conveyors, where they are specifically designed to mount onto the steel frame of a roller conveyor. |
| Reason: For the purposes of heading 83.02, the word “castors” means those having a diameter not exceeding 75 mm, or those exceeding 75 mm but with a width of the wheel or tyre fitted thereto is less than 30 mm. The diameter of the subject casters exceeds 75 mm and the width exceeds 30 mm. Therefore, they do not comply with the provisions of Chapter Note 2 and are excluded from heading 8302. |
| Ruling Date: July 29, 2022 |
N327235: The tariff classification of Octadecyl isocyanate (CAS # 112-96-9) from China
| HTS: 2929.10.2700, 9903.88.03, free + 25%, "Compounds with other nitrogen function: Isocyanates: N-Butylisocyanate; Cyclohexyl isocyanate; 1-Isocyanato-3-(trifluoromethyl) benzene; 1,5-Naphthalene diisocyanate; and Octadecyl isocyanate." |
| Item: Octadecyl isocyanate (CAS # 112-96-9). It is also known as Stearyl isocyanate. It is used as a dyeing and printing ancillary, mostly for Angora textiles. |
| Reason: N/A |
| Ruling Date: July 29, 2022 |
N326885: The tariff classification of an insulated cooler bag from Cambodia
| HTS: 4202.92.1000, 3.4%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other." |
| Item: An insulated cooler bag constructed with an outer surface of polyester fabric that is fully laminated with thermoplastic elastomer. The bag contains insulated interior compartments that are designed to maintain the temperature of food or beverages. The bag provides storage, protection, organization and portability to food or beverage during travel. It has two straps that allow it to be carried on the back and a handle. |
| Reason: The exterior surface is composed of TPE, a plastic. Insulated cooler bags with an outer surface of man-made fibers are specifically provided for. |
| Ruling Date: July 28, 2022 |
N327028: The tariff classification of footwear from Vietnam
| HTS: 6404.11.9020, 20%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other." |
| Items: A closed-toe/closed-heel, below-the-ankle, men’s sneaker. The external surface area of the upper is predominantly textile. The footwear is constructed using a waterproof laminate not visible to the naked eye. The outer sole is made of rubber or plastics. This footwear has no foxing or foxing-like band. The F.O.B. value is $33 per pair. |
| Reason: As this waterproof laminate is not visible to the naked eye, the constituent material of the upper is textile. |
| Ruling Date: July 28, 2022 |
N327036: The tariff classification of a wall mounted steel bracket from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: A steel bracket for a monitor consisting of a rectangular metal base that is mounted onto a wall, and two metal arms that connect a monitor to the wall mount base. The bracket assembly functions to fix a monitor to a wall. It is imported with its own mounting hardware. |
| Reason: N/A |
| Ruling Date: July 28, 2022 |
N327072: The tariff classification of a Hybrid Physical Vapor Deposition Device from China
| HTS: 8543.70.2000, 9903.88.01, 2.5% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Physical vapor deposition apparatus.” |
| Item: A Hybrid Physical Vapor Deposition Arc Deposition and Magnetron Sputtering Coating Machine. The subject device consists of a vacuum chamber, arc deposition unit, multiple power supplies, and various pumps all enclosed within a metal cabinet. The unit uses arc ion and magnetron sputtering technology in order to apply target materials with a desired alloy coating. |
| Reason: N/A |
| Ruling Date: July 28, 2022 |
N327086: The tariff classification of a plastic pipe clamp and J-hook pipe holder from China
| HTS: 3925.90.0000, 9903.88.03, 5.3% + 25%, "Builders’ ware of plastics, not elsewhere specified or included: other." |
| Item: (1) A combination ½ inch and ¾ inch suspension pipe clamp composed of plastic and designed to fit two sizes of pipe. It is compatible with copper, PVC and PEX tubing. The clamp will be attached to a structure using nails in order to secure lengths of tubing in place in a structure. (2) A 4 inch by 8 inch ABS J-Hook constructed from high impact resistant acrylonitrile-butadiene-styrene material. It features an i-beam construction that prevents the shaft from bending. It serves as a pipe holder, offering a sturdy solution for installing pipes along walls and floor joists. Once installed, the j-hook pipe holder will secure pipe in place while allowing space to expand and contract. |
| Reason: N/A |
| Ruling Date: July 28, 2022 |
N327169: The tariff classification of women’s and men’s jackets from Indonesia
| HTS: (1) 6210.20.5020, 7.1%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other Anoraks (including ski-jackets), windbreakers and similar articles: Recreational performance outerwear." |
| (2) 6210.30.5020, 7.1%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other Anoraks (including ski-jackets), windbreakers and similar articles: Recreational performance outerwear." |
| Items: (1) A men’s hip-length jacket constructed from a laminated fabric comprising an outer layer of 100% polyester woven fabric, a middle layer of polyurethane film, and an inner layer of 100% polyester woven fabric, which have been assembled and bonded together. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a multi-adjustable scuba-type hood. The garment includes sealed seams, an inner storm flap, long sleeves with hook and loop tabs at the cuffs, and zippered pockets below the waist and on the left chest. In addition, the garment hem is threaded with an elastic drawcord for tightening. (2) A women’s hip-length jacket constructed from a 100% polyester woven fabric assembled with a polyurethane film and bonded together. The garment features a full front opening with a reverse coil zipper closure that extends to the top of a multi-adjustable scuba-type hood. The garment includes sealed seams, an inner storm flap, long sleeves with adjustable snap tabs at the cuffs, venting under the arms, and zippered pockets below the waist. In addition, the garment waist is threaded with an elastic drawcord for tightening. |
| Reason: N/A |
| Ruling Date: July 28, 2022 |